Group profit and loss account
for the year ended December 31, 2004
  Notes 2004
£m
2003
£m
Turnover: Group and share of joint ventures   6,229 6,038
Sales to joint ventures   965 936
Less share of joint ventures’ turnover   (1,255) (1,329)
Group turnover 2 5,939 5,645
Cost of sales   (4,812) (4,714)
Gross profit   1,127 931
Other operating income 3 73 153
Commercial, marketing and product support costs   (302) (292)
General and administrative costs   (296) (288)
Research and development (net)*   (282) (281)
Group operating profit   320 223
Share of operating profit of joint ventures   49 52
Profit on sale or termination of businesses 31 9 6
Loss on sale of fixed assets   (2) (11)
Profit on ordinary activities before interest 2 376 270
Net interest payable – Group 4 (48) (66)
Net interest payable – joint ventures   (22) (24)
Profit on ordinary activities before taxation 3 306 180
Taxation 5 (101) (64)
Profit on ordinary activities after taxation   205 116
Equity minority interests in subsidiary undertakings   (1)
Profit attributable to ordinary shareholders   204 116
Dividends** 6 (53)
Transferred to reserves 26 204 63
 
* Research and development (gross)   (601) (619)
 
** Payments to shareholders (see Accounting policies – B Shares)   (140) (137)
 
Earnings per ordinary share: 7    
Underlying   14.50p 12.20p
Basic   12.07p 7.04p
Diluted   11.64p 6.94p
 
As permitted by the Companies Act 1985, a separate profit and loss account for the Company has not been included in these financial statements.
Balance sheet and Cash flow 2003 comparatives have been restated to reflect UITF 38 ‘Accounting for ESOP Trusts’ (see note 1 ).
There have been no material acquisitions or material discontinued operations in 2004 or 2003.